Journal entry for goods donated by a manufacturing firm

Shivam Mahajan (student) (27 Points)

04 September 2016  
the correct entry for donation of goods as taught to us in the lower grades was

donation dr.
to purchases


but during an audit of a manufacturing firm i found that the chief accountant has credited sales instead of purchases nd gives d reason that this entry is being done as such in the previous years as well saying that with sales the aspect of reduction in stock automatically comes in the picture

what should i do?